Condor International wrote off the following accounts receivable as uncollectible for the year ending December 31:

Customer	Amount
Jason M	$24,300
Kesha	$31,195
Hannah H	$29,715
Michael B	$17,890
Total	$103,100

The company prepared the following aging schedule for its accounts receivable on December 31:

Aging Class (# of Days past due)	Receivables Balance on December 31	Estimated Percent of Uncollectible Accounts
0-30 days	$735,000	1%
31-60 days	$290,000	2
61-90 days	$111,000	15
91-120 days	$70,000	30
More than 120 days	$94,000	60
Total receivables	$1,300,000

a) Journalize the write-offs under the direct write-off method

b) Journalize the write-offs and the year-end adjusting entry under the allowance method, assuming that the allowance account had a beginning balance of $89,000 and the company uses the analysis of receivables method.

c) How much higher (lower) would Condor International's net income have been under the allowance method than under the direct write-off method?